2010 (7) TMI 417

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.... Commissioner of Central Excise (Appeals) has upheld demand of Rs. 1,67,755 together with interest and penalty of Rs. 10,000, for failure on the part of the assessees to reverse CENVAT credit in respect of input services used both in the manufacture of exempted final products as well as dutiable final products and for providing both taxable and exempted services. 2. I have heard both sides. The....